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NEWMAN v. TAXATION DIV. DIR.

15 N.J. Tax 228 (1995)

JOSEPH NEWMAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided September 21, 1995.

Attorney(s) appearing for the Case

E. Martin Davidoff, argued the cause for appellant (Mr. Davidoff, on the brief).

Paul Tannenbaum, Deputy Attorney General, argued the cause for respondent (Deborah T. Poritz, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Tannenbaum, on the brief).

Before Judges D'ANNUNZIO, CONLEY and BRAITHWAITE.

PER CURIAM.

Plaintiff appeals from a decision of the Tax Court of New Jersey, upholding an assessment of sales tax on the service of refinishing hardwood floors. The court ruled that the refinishing of hardwood floors is taxable under N.J.S.A. 54:32B-3(b)(4), which taxes the receipts from every sale of the service of "maintaining, servicing or repairing real property...." The Tax Court also rejected appellant's contention that floor refinishing services are...

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